Paying the right amount is legal and possible. We plan your purchase or sale to minimise transfer tax, municipal capital gains, stamp duty and income tax within Catalonia's regulations.
Every property transaction triggers several state, regional and municipal taxes. Knowing them in advance avoids unpleasant surprises and saves thousands of euros.
Real estate taxation in Barcelona is complex because three administrations are involved: the State (VAT and income tax), the Generalitat de Catalunya (ITP and Stamp Duty) and Barcelona City Council (municipal capital gains tax and IBI). The same property can be taxed very differently depending on whether it is new or second-hand, a primary or second residence, and on the profile of the buyer or seller. Planning it before signing the purchase or accepting an inheritance is the only way to pay the fair amount.
Paid by the buyer of a second-hand home. In Catalonia, a general rate of 10%-11% with reductions for specific groups. We calculate and apply any allowances you are entitled to.
It taxes the increase in urban land value on sale. We check whether there has really been an increase and, if not, we avoid or reclaim its payment.
Applies to new-build homes, mortgages and deeds. In Catalonia the general rate is 1.5%. We review which part is yours and any exemptions.
We also handle VAT on new builds, the seller's income tax on the capital gain, and the property tax (IBI) and its apportionment between the parties.
The time to save taxes is before signing, not afterwards. We design the optimal structure for your purchase, inheritance or investment so that you pay the legal minimum.
I want to optimise my taxesTypical allocation of the tax burden in a property transaction in Barcelona.
Request a tax study of your transaction in Barcelona and find out how much you can legally save.
The general Transfer Tax (ITP) rate in Catalonia is 10% up to €1,000,000 and 11% on the excess, with reduced rates in certain cases (large families, young buyers purchasing their primary residence, people with disabilities or lower-value homes). We calculate the exact amount and apply any allowance you are entitled to.
By law the seller pays it (the party transferring and obtaining the gain). If there has been no real increase in the land value since purchase, it may be possible not to pay it or to claim a refund thanks to Constitutional Court case law; we analyse each case.
Stamp Duty (AJD) applies to new-build homes (taxed under VAT) and to the creation of mortgages and certain deeds. In Catalonia the general AJD rate is 1.5%.
On new builds you pay VAT (10% on housing, 21% on premises and parking spaces not linked to the home) plus Stamp Duty of 1.5%, instead of ITP. Notary, Land Registry and conveyancing-management costs are added. We detail the total cost of the transaction.
Since 2021 you can be taxed under the objective method (on the cadastral land value) or on the real increase in value (difference between purchase and sale price). We calculate both and apply the more favourable one; the real method often reduces the bill considerably.
No. If you prove that you sold for a price equal to or lower than the purchase price (no increase in land value), the municipal capital gains tax is not due. We prepare the documentation to demonstrate it before Barcelona City Council.
The capital gain is taxed in the savings base of personal income tax, on a progressive scale (19%-28%). There are important exemptions —reinvestment in a primary residence, those over 65 or dation in payment— that we plan to reduce your tax bill.
The buyer applies a 3% retention of the price on account of the non-resident seller's income tax (IRNR), which is then regularised with form 210. We handle the whole process and the possible refund of the excess withheld.